Ques: In a case where a demand is outstanding which is disputed by the taxpayer in an appeal duly filed under the provisions of the Act, then in such case whether there is any embargo or restriction for payment of the liability of the taxpayer from the amount standing in the credit of its cash ledger, particularly for the payment of liability of TDS deducted in respect of metal scrap purchases by the taxpayer.

Ans: No, since appeal is pending department can not restrict the use of credit

Ques: A Pvt. ltd co. engaged in outdoor catering business and has hired manpower services such as staff services and waiters from an unregistered person. Will RCM apply to this, or not? Please provide the relevant provisions.

Ans: There is no reverse charge applicable on manpower supply services. Its only on security services taken

Ques: One of our firm already registered as regular taxpayer under GST and now he want to take another registration under composition on the same PAN by keeping the old registration to continue as it is, want to know is it possible ?
Further aggreagte sale of both firms expected to be below Rs. 1.5 Crores.
Please suggest for the same.

Ans: As per proviso to section 10(2) of CGST Act, where more than one registered persons are having the same PAN, the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.